La fiscalidad del teletrabajo. Análisis jurídico de las relaciones dependientes: marco internacional e interno
The objective of this thesis is to examine the challenges and issues arising from teleworking in the tax system. The initial focus is on the analysis of teleworking from a legal-labour perspective, in order to determine its concept, and then to delve into the field of taxation. In particular, the se...
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| Formato: | tesis doctoral |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | España |
| Recursos: | CBUC, CESCA |
| Repositorio: | TDR. Tesis Doctorales en Red |
| OAI Identifier: | oai:www.tdx.cat:10803/689437 |
| Acesso em linha: | http://hdl.handle.net/10803/689437 |
| Access Level: | acceso abierto |
| Palavra-chave: | Teletreball Teletrabajo Telework Dret fiscal Derecho fiscal Tax law MC OCDE Residència fiscal Residencia fiscal Tax residence Imposició sobre la renda Imposición sobre la renta Income tax Distribució impositiva Distribución impositiva Tax distribution 331 342 |
| Resumo: | The objective of this thesis is to examine the challenges and issues arising from teleworking in the tax system. The initial focus is on the analysis of teleworking from a legal-labour perspective, in order to determine its concept, and then to delve into the field of taxation. In particular, the second part begins with the study of the fiscal sovereignty of states as a source of international tax principles, as well as the role of the Organization for Economic Cooperation and Development's Model Tax Convention as an essential guide for conventional negotiation. Subsequently, the various conflicts that international taxation faces with dependent teleworking are addressed, in areas as relevant as the determination of tax residence and the rules for distributing tax power in relation to dependent work income. In this regard, possibilities for improving current regulations to adapt to the new labour market, affected by a growing increase in dependent teleworking, are analysed. Solutions are also proposed to avoid possible revenue losses caused by legal inconsistencies in international treaties and fraudulent operations. In addition to its international impact, the issue of teleworking also has an impact on the internal tax system. In this area, the effects of teleworking on the rules that link a subject to Spanish territory and allow them to be considered a tax resident in our country are examined, as well as the applicable connecting points in the event of proving non-residency. In relation to all these issues, the special regimes for impatriates and expatriates must also be taken into account, as teleworking can modify their course. Finally, the autonomous tax system is studied, in order to analyse the impact of the movements of teleworkers between autonomous communities. After examining the above issues, the work concludes with a concluding section in which it is determined whether the tax system is prepared to deal with the high mobility operations of teleworkers or if it is necessary to reformulate the structure and substance of certain provisions to legally protect the system, to which we are inevitably heading due to the effect of work from anywhere |
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